ＦＢＡＲ隻是讓他們報告國外財產不是繳稅

報告財產不一定是繳稅。你父母現在居住在美國，享受美國國防司法警察服務，讓他們繳稅都沒有什麽錯誤，現在ＦＢＡＲ隻是讓他們報告國外財產，你抱怨什麽？

In summary

(1) your parents does not need to PAY TAX on their Chinese pension, according to Sino-US tax treaty

(2) Your parents need to file FBAR and FAICA forms to REPORT foreign asset, not pay tax.

http://www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements

(2.1) 8938 form, 國外財產超過５萬美元（包括房產） 以後賣房賺錢要繳稅

(2.2) FBAR reporting 國外銀行賬戶超過１萬美元 以後存款股票賺了錢要繳稅。